shareholder

(1) (in relation to an ICVC) the person whose name is entered on the register in relation to that share.

(2) (in relation to chapters 5 and 6 of DTR) any person who holds directly or indirectly:

1. (a) shares of the issuer in its own name and on its own account;
1. (b) shares of the issuer in its own name, but on behalf of another person;
1. (c) depository receipts, in which case the holder of the depository receipt shall be considered as the shareholder of the underlying shares represented by the depository receipts.